Julien ROBBERECHTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Julien ROBBERECHTS
Largest movements
- Cash -€22,828
down €22,828 (-20.5%), from €111,326 to €88,498
mainly Net result for the year (-€15,584) and Trade debts (-€11,964)
- Tangible fixed assets -€10,008
down €10,008 (-26.9%), from €37,270 to €27,262
- Receivables within one year +€8,523
up €8,523 (+57.3%), from €14,877 to €23,400
of which Trade receivables: +€4,292
- Profit (loss) carried forward -€15,584
down €15,584, from €4,269 to -€11,315
- Trade debts -€11,964
down €11,964 (-52.2%), from €22,911 to €10,947
- Tax, wage and social debts +€3,756
up €3,756 (+100%), from €3,756 to €7,511
- Gross operating margin -€21,604
down €21,604, from €19,224 to -€2,380
- Depreciation +€3,066
up €3,066 (+44.2%), from €6,941 to €10,008
- Other operating charges +€1,990
up €1,990 (+150%), from €1,330 to €3,320
- Taxes -€1,471
down €1,471 (-93.6%), from €1,572 to €101
- Financial income +€338
new in 2023: €338
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,919 | €143,606 | -€24,313 | -14.5% |
| Fixed assets | 21/28 | €37,270 | €27,262 | -€10,008 | -26.9% |
| Tangible fixed assets | 22/27 | €37,270 | €27,262 | -€10,008 | -26.9% |
| Furniture and vehicles | 24 | €37,270 | €27,262 | -€10,008 | -26.9% |
| Current assets | 29/58 | €130,649 | €116,344 | -€14,305 | -10.9% |
| Amounts receivable within one year | 40/41 | €14,877 | €23,400 | +€8,523 | +57.3% |
| Trade receivables | 40 | €351 | €4,642 | +€4,292 | +1,224% |
| Other amounts receivable | 41 | €14,526 | €18,758 | +€4,231 | +29.1% |
| Cash at bank and in hand | 54/58 | €111,326 | €88,498 | -€22,828 | -20.5% |
| Deferred charges and accrued income | 490/1 | €4,446 | €4,446 | = | 0.0% |
| Total equity and liabilities | 10/49 | €167,919 | €143,606 | -€24,313 | -14.5% |
| Equity | 10/15 | €96,676 | €81,092 | -€15,584 | -16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €73,807 | €73,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,947 | €71,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,269 | -€11,315 | -€15,584 | |
| Provisions and deferred taxes | 16 | €33,281 | €33,281 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,281 | €33,281 | = | 0.0% |
| Other liabilities and charges | 164/5 | €33,281 | €33,281 | = | 0.0% |
| Amounts payable | 17/49 | €37,962 | €29,233 | -€8,729 | -23.0% |
| Amounts payable within one year | 42/48 | €37,962 | €29,233 | -€8,729 | -23.0% |
| Trade debts | 44 | €22,911 | €10,947 | -€11,964 | -52.2% |
| Suppliers | 440/4 | €22,911 | €10,947 | -€11,964 | -52.2% |
| Advances received on contracts in progress | 46 | €7,139 | €7,139 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,756 | €7,511 | +€3,756 | +100% |
| Remuneration and social security | 454/9 | €3,756 | €7,511 | +€3,756 | +100% |
| Other amounts payable | 47/48 | €4,156 | €3,636 | -€521 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,941 | €10,008 | +€3,066 | +44.2% |
| Other operating charges | 640/8 | €1,330 | €3,320 | +€1,990 | +150% |
| Gross operating margin | 9900 | €19,224 | -€2,380 | -€21,604 | |
| Operating profit (loss) | 9901 | €10,953 | -€15,708 | -€26,660 | |
| Financial income | 75/76B | - | €338 | +€338 | |
| Recurring financial income | 75 | - | €338 | +€338 | |
| Financial charges | 65/66B | €96 | €113 | +€17 | +17.8% |
| Recurring financial charges | 65 | €96 | €113 | +€17 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €10,857 | -€15,483 | -€26,339 | |
| Income taxes | 67/77 | €1,572 | €101 | -€1,471 | -93.6% |
| Profit (loss) for the period | 9904 | €9,284 | -€15,584 | -€24,868 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,284 | -€15,584 | -€24,868 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.